ESPN reports that the Al Ittihad have been keeping close tabs on Kudus and could make him their latest marquee signing.
The Saudi side already has some big names on its roster, with Karim Benzema and N'Golo Kante both in their squad.
Kudus joined West Ham United from Ajax Amsterdam just a year ago but had an excellent debut campaign in the Premier League.
The Ghana international ended his debut season with 14 goals and six assists in all competitions for the Hammers, who finished ninth in the Premier League and reached the quarterfinals of the UEFA Europa League.
His impressive form has seen him linked with a move away from West Ham, and Saudi Arabia has been mooted as a potential destination if a mega offer is tabled.
Manchester United and Liverpool are also said to be interested in signing the 23-year-old as both clubs aim to bolster their attacks ahead of the next season.
The Red Devils were one of the clubs who approached Kudus before he joined West Ham, as he previously worked with Ten Hag at Ajax.
However, the English giants ultimately opted for Antony but the Brazilian has so far failed to produce consistent performances.
West Ham signed Kudus for £38 million and the midfielder still has four years left on his current contract, which means he won’t come cheap.
The Hammers are known to be tough negotiators when it comes to selling their assets, having demanded the full £105 million from Arsenal before allowing former captain Declan Rice to join the Gunners last year.